2019 (4) TMI 1495

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..... ocate and Mr. Apar Chopra, Advocate for UOI Ms. Nidhi Mohan, Mr. Pratyaksh Sharma, Advocates Mr. Amit Bansal, Mr. Aman Rewaria, Advocate for respondent No. 2 and 4.   O R D E R The petitioner's attempt to revise its return, after obtaining credit, which was allocated to its units could not be materialised on account of certain design limitations. Consequentially by order dated 05.07.2018 .....

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..... taken on record manually should be properly verified, in coordination with the concerned Commissionerate, pending final decision and appropriate orders by the GST officials/Commissioner, on the merits of these input claims. No demand shall be imposed by the respondents towards the interest claims, which are said to be approved. In other words, the claim of the petitioners for the set-off of its cr .....

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..... nts are enjoined not to raise any demands towards penalty, interest or late filing fee. Late fee, if any, paid by the petitioner, shall be refunded to the petitioner. In view of the statement made and the subsequent developments where the petitioner's grievance has been resolved, no claims survive for adjudication. The writ petition is disposed of in the aforesaid terms.  
Case laws, De .....

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